Printable checklist for the accounting transition

For each stage, record the period, documents received, responsible party, target date and remaining issues. Check completion only after the information has been validated.

1. 1. Contract and formal communication

   • Review the contract, notice, scope, charges and termination clauses.
   • Formalize the decision through the contractual channel and keep evidence.
   • Record the responsible contacts at both firms and the company.
   • List additional services and final deliveries still outstanding.

   Responsible party / date / outstanding matters:

2. 2. Cut-off period and responsibilities

   • Define the previous firm’s last period and the new firm’s first period.
   • List each obligation in progress, its owner and target date.
   • Confirm responsibility for amendments, inspections and historical issues.
   • Maintain a shared calendar until final acceptance.

   Responsible party / date / outstanding matters:

3. 3. Company records

   • Obtain the constitution documents and all amendments or the current consolidated version.
   • Obtain CNPJ, registrations, licences and applicable records.
   • Update ownership, directors, interests and contact information.
   • Collect contracts relevant to accounting treatment where applicable.

   Responsible party / date / outstanding matters:

4. 4. Tax, accounting and payroll status

   • Identify outstanding returns, payment documents, instalment arrangements and processing matters.
   • Check relevant certificates and notices.
   • List incomplete reconciliations, closing work and financial statements.
   • Map leave, admissions, terminations and outstanding payroll events.

   Responsible party / date / outstanding matters:

5. 5. Historical files by area

   • Accounting: trial balances, statements, ledgers, chart of accounts and opening balances.
   • Tax: books, assessments, returns, transmitted files and receipts for the required periods.
   • Payroll: employee records, payroll, charges, receipts and event history.
   • Finance and assets: statements, reconciliations, fixed assets, inventory, loans and relevant contracts.

   Responsible party / date / outstanding matters:

6. 6. Authorizations and secure access

   • Inventory portals, electronic authorizations, users and permissions.
   • Create individual access or new authorizations with the minimum permissions needed.
   • Revoke the previous provider’s permissions when responsibility ends.
   • Never send personal passwords or private keys by email, spreadsheet or message.

   Responsible party / date / outstanding matters:

7. 7. Opening-balance validation

   • Reconcile banks, customers, suppliers, taxes, payroll, loans and equity.
   • Document differences, materiality and the person responsible for adjustment.
   • Confirm opening balances agree with the closing information received.
   • Distinguish historical inconsistencies from current-period movements.

   Responsible party / date / outstanding matters:

8. 8. Channels and calendar

   • Define the official channel for documents, questions and approvals.
   • Set dates for invoices, statements, payroll and financial information.
   • Identify responsible people and substitutes within the company.
   • Agree the format of reports, meetings and deadline notices.

   Responsible party / date / outstanding matters:

9. 9. First assisted cycle

   • Hold the initial meeting with calendar, responsibilities and priorities.
   • Validate registrations, payroll, invoicing and integrations before the first closing.
   • Review payment documents, reports and deliveries in the first cycle.
   • Record process adjustments and update the operational checklist.

   Responsible party / date / outstanding matters:

10. 10. Acceptance and closure

    • Confirm receipt and validation of the files in the inventory.
    • List remaining matters with a responsible party and completion date.
    • Archive communications, protocols and the final calendar.
    • Obtain the responsible parties’ acceptance before marking the migration complete.

    Responsible party / date / outstanding matters: